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MC Qu. 23 LO 18-05 The following partial information is taken from the comparati

ID: 2636522 • Letter: M

Question

MC Qu. 23 LO 18-05 The following partial information is taken from the comparative balance... The following partial information is taken from the comparative balance sheet of Levi Corporation: Shareholders? equity 12/31/2013 1213112012 Common stock. $5 par value; 26 million shares authorized; 21 million shares issued and 17 million shares outstanding at 12/31/2013; and million shares issued and shares outstanding at 12/31/2012. $105 million $85 million Additional paid-in capital on common stock 526 million 398 million Retained earnings 203 million 163 million Treasury common stock, at cost, 4 million shares at 12131/2013 and 2 million shares at 12/31/2012 (78 million) (56 million) Total shareholders? equity S756 million S590 million How many of Levi?s common shares were outstanding on 12/31/2012? 22 million 17 million 15 million None of these is correct.

Explanation / Answer

The par value is $5 per share.

Value of common equity on 12/31/2012 is $85,000,000.

Number of shares issued is computed by dividing the value of equity by the par value per share.

Number of shares issued = $85,000,000 / $5 = 17 million shares.

Treasury stock = 2 million shares are repurcahsed for 2012.

Total outstanding shares for 2012 = Number of shares issued - Treasury stock

                                                      = 17 million - 2 million

                                                      = 15 million

Therefore, the total shares outstanding for 2012 are 15 million

The correct option is (c) 15 million